2005 Texas Tax Code CHAPTER 183. MIXED BEVERAGE TAX

TAX CODE

CHAPTER 183. MIXED BEVERAGE TAX

SUBCHAPTER A. GENERAL PROVISIONS


	§ 183.001. DEFINITIONS.  (a) The definitions in Section 
1.04, Alcoholic Beverage Code, apply to this chapter.
	(b)  In this chapter:                                                          
		(1)  "Permittee" means a mixed beverage permittee, a 
private club registration permittee, a private club exemption 
certificate permittee, a private club late hours permittee, a daily 
temporary private club permittee, a private club registration 
permittee holding a food and beverage certificate, a daily 
temporary mixed beverage permittee, a mixed beverage late hours 
permittee, a mixed beverage permittee holding a food and beverage 
certificate, or a caterer permittee.
		(2)  "Business day" means the period beginning at 3 
a.m. one day and ending at 3 a.m. the next day.

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.  
Amended by Acts 1995, 74th Leg., ch. 1001, § 1, eff. Aug. 28, 
1995;  Acts 1995, 74th Leg., ch. 1001, § 7, eff. Sept. 1, 1995.

SUBCHAPTER B. MIXED BEVERAGE TAX


	§ 183.021. TAX IMPOSED ON MIXED BEVERAGES.  A tax at the 
rate of 14 percent is imposed on the gross receipts of a permittee 
received from the sale, preparation, or service of mixed beverages 
or from the sale, preparation, or service of ice or nonalcoholic 
beverages that are sold, prepared, or served for the purpose of 
being mixed with an alcoholic beverage and consumed on the premises 
of the permittee.

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.          


	§ 183.022. TAX RETURN DUE DATE.  (a) A permittee shall 
file a tax return with the comptroller not later than the 20th day 
of each month.
	(b)  The return under this section shall be in a form 
prescribed by the comptroller and shall include a statement of the 
total gross taxable receipts during the preceding month and any 
other information required by the comptroller.
	(c)  A tax due for a business day that falls in two different 
months is allocated to the month in which the business day begins.

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.  
Amended by Acts 1995, 74th Leg., ch. 1001, § 2, eff. Aug. 28, 
1995.


	§ 183.023. PAYMENT.  The tax due for the preceding month 
shall accompany the return and shall be payable to the state.  The 
comptroller shall deposit the revenue in the general revenue fund.

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.  
Amended by Acts 1997, 75th Leg., ch. 1035, § 71, eff. Sept. 1, 
1997.

SUBCHAPTER C. MIXED BEVERAGE TAX CLEARANCE


	§ 183.051. MIXED BEVERAGE TAX CLEARANCE FUND.  (a) Not 
later than the last day of the month following a calendar quarter, 
the comptroller shall calculate the total amount of taxes received 
during the quarter from permittees outside an incorporated 
municipality within each county and the total amount received from 
permittees within each incorporated municipality in each county.
	(b)  The comptroller shall issue to each county described in 
Subsection (a) a warrant drawn on the general revenue fund in an 
amount appropriated by the legislature that may not be greater than 
10.7143 percent of receipts from permittees within the county 
during the quarter and shall issue to each incorporated 
municipality described in Subsection (a) a warrant drawn on that 
fund in an amount appropriated by the legislature that may not be 
greater than 10.7143 percent of receipts from permittees within the 
incorporated municipality during the quarter.

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.  
Amended by Acts 1999, 76th Leg., ch. 1467, § 2.63, 2.64, eff. 
Oct. 1, 1999.


	§ 183.052. CONFLICT OF RULES.  If a rule or policy adopted 
by the commission conflicts with a rule adopted by the comptroller 
for the application, enforcement, or collection of the tax imposed 
by this chapter, the comptroller's rule prevails.  A conflicting 
rule or policy adopted by the commission is invalid to the extent of 
the inconsistency.  If the comptroller determines that a rule or 
policy adopted by the commission conflicts with one adopted by the 
comptroller relating to the application, enforcement, or 
collection of the tax imposed by this chapter, the comptroller 
shall notify the commission in writing of the determination.  After 
receipt of the notification, the commission must amend or repeal 
the conflicting rule or policy not later than the 90th day after the 
date of notification.

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.          


	§ 183.053. SECURITY REQUIREMENT.  (a) A permittee subject 
to the tax imposed by this chapter must comply with the security 
requirements imposed by Chapter 151 except that a permittee is not 
required to comply with Section 151.253(b).
	(b)  The total of bonds, certificates of deposit, letters of 
credit, or other security determined to be sufficient by the 
comptroller of a permittee subject to the tax imposed by this 
chapter shall be in an amount that the comptroller determines to be 
sufficient to protect the fiscal interests of the state.  The 
comptroller may not set the amount of security at less than $1,000 
or more than $50,000.

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.  
Amended by Acts 2001, 77th Leg., ch. 442, § 24, eff. Sept. 1, 
2001.


	§ 183.054. AUDIT FREQUENCY.  The comptroller shall have 
the discretion to determine the frequency of mixed beverage tax 
audits.  In determining the frequency of the audit the comptroller 
may consider the following factors:
		(1)  reasonable and prudent accounting standards;                             
		(2)  the audit history of the permittee;                                      
		(3)  the effect on state revenues;  and                                       
		(4)  other factors the comptroller deems appropriate.                         

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.          


	§ 183.055. CREDITS AND REFUNDS FOR BAD DEBTS.  (a) A 
permittee may withhold the payment of the tax on a portion of the 
gross receipts that remains unpaid by a purchaser if:
		(1)  during the reporting period in which the mixed 
beverage is sold, the permittee determines that the unpaid portion 
will remain unpaid;
		(2)  the permittee enters the unpaid portion of the 
sales gross receipts in the permittee's books as a bad debt;  and
		(3)  the bad debt is claimed as a deduction for federal 
tax purposes during the same or a subsequent reporting period.
	(b)  If the portion of a debt determined to be bad under 
Subsection (a) is paid, the permittee shall report and pay the tax 
on the portion during the reporting period in which payment is made.
	(c)  A permittee is entitled to credit or reimbursement for 
taxes paid on the portion of the gross receipts determined to be 
worthless and actually charged off for federal income tax purposes.

Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.  
Amended by Acts 1995, 74th Leg., ch. 1001, § 3, eff. Aug. 28, 
1995.